{"id":54981,"date":"2025-12-22T15:52:02","date_gmt":"2025-12-22T08:52:02","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=54981"},"modified":"2025-12-23T15:44:44","modified_gmt":"2025-12-23T08:44:44","slug":"muc-giam-tru-gia-canh-khi-tinh-thue-tncn-tu-01-01-2026","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/muc-giam-tru-gia-canh-khi-tinh-thue-tncn-tu-01-01-2026\/","title":{"rendered":"M\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh khi t\u00ednh thu\u1ebf TNCN t\u1eeb 01\/01\/2026"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch<\/strong>: Gi\u1edbi thi\u1ec7u nh\u1eefng thay \u0111\u1ed5i v\u1ec1 m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh thu\u1ebf TNCN theo quy \u0111\u1ecbnh m\u1edbi t\u1eeb 01\/01\/2026 tr\u00ean ph\u1ea7n m\u1ec1m MISA ASP K\u1ebf to\u00e1n.<\/p>\n<p><strong>C\u0103n c\u1ee9 nghi\u1ec7p v\u1ee5<\/strong>: Ngh\u1ecb quy\u1ebft s\u1ed1 110\/2025\/UBTVQH15 c\u1ee7a \u1ee6y ban Th\u01b0\u1eddng v\u1ee5 Qu\u1ed1c h\u1ed9i v\u1ec1 \u0111i\u1ec1u ch\u1ec9nh m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh thu\u1ebf TNCN, \u00e1p d\u1ee5ng t\u1eeb k\u1ef3 t\u00ednh thu\u1ebf 2026 thay \u0111\u1ed5i m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh nh\u01b0 sau:<\/p>\n<ul>\n<li>Ng\u01b0\u1eddi n\u1ed9p thu\u1ebf: 15,5 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng (t\u01b0\u01a1ng \u0111\u01b0\u01a1ng 186 tri\u1ec7u \u0111\u1ed3ng\/n\u0103m)<\/li>\n<li>M\u1ed7i ng\u01b0\u1eddi ph\u1ee5 thu\u1ed9c: 6,2 tri\u1ec7u \u0111\u1ed3ng\/th\u00e1ng<\/li>\n<li>Hi\u1ec7u l\u1ef1c \u00e1p d\u1ee5ng t\u00ednh thu\u1ebf t\u1eeb 01\/01\/2026<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi<\/strong>: Tr\u00ean b\u1ea3ng quy \u0111\u1ecbnh l\u01b0\u01a1ng v\u00e0 khi l\u1eadp b\u1ea3ng l\u01b0\u01a1ng cho c\u00e1c k\u1ef3 t\u00ednh l\u01b0\u01a1ng t\u1eeb 01\/01\/2026.<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul style=\"list-style-type: disc;\">\n<li>Tr\u00ean ph\u00e2n h\u1ec7 <strong>Ti\u1ec1n l\u01b0\u01a1ng<\/strong>, tab <strong>Quy tr\u00ecnh<\/strong>, ch\u1ecdn <strong>Quy \u0111\u1ecbnh l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-54989\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/1-6.png\" alt=\"\" width=\"1533\" height=\"871\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/1-6.png 1533w, \/accounting\/wp-content\/uploads\/2025\/12\/1-6-768x436.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/1-6-50x28.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/1-6-60x34.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/1-6-100x57.png 100w\" sizes=\"(max-width: 1533px) 100vw, 1533px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt m\u1ee9c gi\u1ea3m tr\u1eeb theo quy \u0111\u1ecbnh m\u1edbi:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-54991\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/2-5.png\" alt=\"\" width=\"1599\" height=\"917\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/2-5.png 1599w, \/accounting\/wp-content\/uploads\/2025\/12\/2-5-768x440.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/2-5-50x29.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/2-5-1536x881.png 1536w, \/accounting\/wp-content\/uploads\/2025\/12\/2-5-60x34.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/2-5-100x57.png 100w\" sizes=\"(max-width: 1599px) 100vw, 1599px\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>Khi ng\u01b0\u1eddi d\u00f9ng<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lap-bang-tinh-luong\/\" target=\"_blank\" rel=\"noopener\"> t\u00ednh l\u01b0\u01a1ng<\/a>, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd c\u0103n c\u1ee9 v\u00e0o n\u0103m l\u1eadp b\u1ea3ng l\u01b0\u01a1ng \u0111\u1ec3 t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean b\u1ea3ng l\u01b0\u01a1ng m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u01b0\u01a1ng \u1ee9ng:\n<ul style=\"list-style-type: circle;\">\n<li>V\u1edbi c\u00e1c k\u1ef3 l\u01b0\u01a1ng t\u1eeb n\u0103m 2026, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb m\u1edbi:<br \/>\n&#8211; Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n: 15,5tr<br \/>\n&#8211; Gi\u1ea3m tr\u1eeb ph\u1ee5c thu\u1ed9c: 6,2tr<\/li>\n<li>V\u1edbi c\u00e1c k\u1ef3 l\u01b0\u01a1ng tr\u01b0\u1edbc n\u0103m 2026, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd \u00e1p d\u1ee5ng m\u1ee9c gi\u1ea3m tr\u1eeb c\u0169:<br \/>\n&#8211; Gi\u1ea3m tr\u1eeb b\u1ea3n th\u00e2n: 11tr<br \/>\n&#8211; Gi\u1ea3m tr\u1eeb ph\u1ee5 thu\u1ed9c: 4,4tr<\/li>\n<\/ul>\n<\/li>\n<li>\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi d\u00f9ng ch\u1ecdn <strong>T\u1ea1o b\u1ea3ng l\u01b0\u01a1ng d\u1ef1a tr\u00ean b\u1ea3ng l\u01b0\u01a1ng kh\u00e1c<\/strong>:\n<ul style=\"list-style-type: circle;\">\n<li>Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd m\u1eb7c \u0111\u1ecbnh k\u1ebf th\u1eeba quy \u0111\u1ecbnh l\u01b0\u01a1ng theo b\u1ea3ng l\u01b0\u01a1ng \u0111\u01b0\u1ee3c ch\u1ecdn khi 2 b\u1ea3ng l\u01b0\u01a1ng n\u00e0y c\u00f9ng n\u0103m t\u00ednh l\u01b0\u01a1ng.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-55011\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/3-4.png\" alt=\"\" width=\"1347\" height=\"659\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/3-4.png 1347w, \/accounting\/wp-content\/uploads\/2025\/12\/3-4-768x376.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/3-4-50x24.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/3-4-60x29.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/3-4-100x49.png 100w\" sizes=\"(max-width: 1347px) 100vw, 1347px\" \/><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li>N\u1ebfu kh\u00e1c n\u0103m t\u00ednh l\u01b0\u01a1ng th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt m\u1ee9c gi\u1ea3m tr\u1eeb gia c\u1ea3nh t\u01b0\u01a1ng \u1ee9ng theo n\u0103m t\u00e0i ch\u00ednh l\u00ean b\u1ea3ng quy \u0111\u1ecbnh l\u01b0\u01a1ng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u0111\u00fang v\u1edbi quy \u0111\u1ecbnh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-55013\" src=\"\/accounting\/wp-content\/uploads\/2025\/12\/4-5.png\" alt=\"\" width=\"1348\" height=\"661\" srcset=\"\/accounting\/wp-content\/uploads\/2025\/12\/4-5.png 1348w, \/accounting\/wp-content\/uploads\/2025\/12\/4-5-768x377.png 768w, \/accounting\/wp-content\/uploads\/2025\/12\/4-5-50x25.png 50w, \/accounting\/wp-content\/uploads\/2025\/12\/4-5-60x29.png 60w, \/accounting\/wp-content\/uploads\/2025\/12\/4-5-100x49.png 100w\" sizes=\"(max-width: 1348px) 100vw, 1348px\" \/><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3595],"ht-kb-tag":[],"class_list":["post-54981","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r79-phat-hanh-ngay-08-01-2025"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/54981","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=54981"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/54981\/revisions"}],"predecessor-version":[{"id":55071,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/54981\/revisions\/55071"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=54981"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=54981"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=54981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}